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Israel’s military has developed a range of specialist tunnel fighters including killer drones and attack dogs to take on Hamas’s huge underground network.
Officials on Tuesday revealed its forces attacked Hamas gunmen inside the vast tunnel network beneath the Palestinian enclave, estimated by some to rival in length London's Tube network.
Specialist teams made up of the Oketz or “Sting” dog units and the Samur “Weasel” subterranean commandos have been training in a specially built tunnel complex in the Negev Desert to take on the 500 kilometres of the “Gaza metro” built by Hamas.
Defence analysts have disclosed that Israel has used ground-penetrating radar and gravity detectors to map out the spiderweb system precisely.
With Israel’s declared aim to destroy Hamas in retaliation for the attacks on October 7 that killed 1,400 people, taking on the tunnel network will be key. A statement on Tuesday said the targets of the operation had expanded to "military compounds inside underground tunnels belonging to the Hamas terrorist organisation".
Israeli Prime Minister Binyamin Netanyahu has vowed to eliminate Hamas in all combat arenas. “All operatives must die, above ground, underground, inside Gaza and outside,” he said in a broadcast earlier this month.
The dangers of tunnel fighting are extremely high and the Israelis will be determined to keep their casualties to a minimum.
Hamas has been building the labyrinth for almost a decade, with some tunnels dug up to 70 metres below ground, for storing weapons, fuel and food, but their destruction is vital for any Israeli success.
As a result, they have formed a force of combat engineers called the Yahalom “Diamond” that have trained to locate tunnels and either destroy them or allow for a “hard entry”.
If entry is required, then the Samur and Oketz units will drop into the entrances that would likely have been blown open, and enter the tunnels that are made of reinforced concrete and are 1.8 metres high and one metre wide.
Robots will be used ahead of any tunnel assault, with the Tel Aviv company Roboteam spending the last decade developing specialist unmanned ground vehicles for the operation.
This will include the small IRIS robot that soldiers call a “throwbot”, with its ability to drive down tunnels relaying pictures back to its operator, using specialist sensors to detect objects and people.
It is also understood that Israel has developed a robot similar to the US Marines' Gladiator tactical tracked drone that has sensors and carries a 7.62mm squad automatic weapon.
The robots will also be able to use their sensors and equipment to find and potentially detonate booby-traps planted by Hamas.
Behind them will come the “Weasel” commandos, who are specially selected troops able to tolerate the enclosed and claustrophobic conditions. Israeli defence sources said they were usually introverted characters with the ability to keep a “psychological distance from the situation”.
Tunnel combat is also described as akin to underwater fighting because kit used on the surface, such as thermal imaging, or surveillance or navigation systems, will not function underground.
Defence analysts also believe the Israeli army could develop tactics used by Ukraine in its fight against Russia by deploying airborne drones inside the tunnels, some equipped with small bombs.
“Both sides will be attempting to surprise each other and they will have surprises up their sleeve,” said Brigadier Ben Barry, an urban warfare specialist at the IISS think tank.
“The Israelis also have advantages with the biggest urban training facility of any armed forces in the world training people to fight in tunnels but also using drones and robots to take the first hit. The Israelis have all sorts of technological gadgets.”
They also have specially trained military dogs in the Oketz canine unit, most likely led by the highly intelligent and aggressive Belgium Malinois favoured by British special forces.
The dogs will be able to sniff out explosives, find entrances and attack armed personnel by biting their arms.
Hamas has used 900 full-time workers to build the system, according to the Rand Corporation, and is also reported to have sent engineers to Iran to learn about providing electricity, ventilation and water in deep command bunkers.
In the first instance Israel will most likely attempt to destroy tunnels using its powerful GBU-28 bunker-buster bomb that weighs 2,300kg and can penetrate up to 30 metres.
However, Israeli bombing has caused more than 8,500 Palestinian civilian deaths, according to the Hamas-run Health Ministry in Gaza.
Israel will also use cement or blocking agents such as sponge-bombs that can rapidly seal a tunnel, in which two liquids come together and expand into an impenetrable foam.
Tunnel combat will be “physically and mentally challenging” because of the need to operate with very short lines of sight, said Brig Barry.
“Identifying and tracking both adversaries and friendly forces is difficult and troops are easily separated, movement is canalised and highly constrained,” he added.
“But I’d be very surprised if the Israelis hadn't a well thought-out approach to the tunnels, some of which is not in the public domain.”
Israel’s likely siege tactic in Gaza could also force Hamas to the surface if they run out of fuel for generators that provide lighting and air underground.
“I expect their doctrine is to just block up and move on or fully clear those that need to be cleared,” said Sam Cranny-Evans, of the Rusi think tank.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Profile
Company name: Jaib
Started: January 2018
Co-founders: Fouad Jeryes and Sinan Taifour
Based: Jordan
Sector: FinTech
Total transactions: over $800,000 since January, 2018
Investors in Jaib's mother company Alpha Apps: Aramex and 500 Startups
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
